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~isPartOf:"World tax journal : WTJ"
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Steuervermeidung
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Tax avoidance
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World tax journal : WTJ
OECD/G20 Base Erosion and Profit Shifting Project
170
OECD/G20 base erosion and profit shifting project
108
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8
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Study and reports on the VAT gap in the EU-28 member states : ... final report
4
Accounting, Economics, and Law : AEL ; a convivium
3
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CESifo DICE Report
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CESifo working papers : the international platform of Ludwig-Maximilians University's Center for Economic Studies and the Ifo Institute
3
IES working paper
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ECONIS (ZBW)
11
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1
The evolution of thinking on tax and the digitalization of business 1996-2018
Collier, Richard S.
- In:
World tax journal : WTJ
15
(
2023
)
2
,
pp. 145-204
Persistent link: https://www.econbiz.de/10014425446
Saved in:
2
Tax abuse in the European Union : the current state of affairs
De Broe, Luc
- In:
World tax journal : WTJ
14
(
2022
)
3
,
pp. 435-450
Persistent link: https://www.econbiz.de/10013390661
Saved in:
3
IP box regimes and multinational enterprises : does nexus pay off?
Müller, Jessica M.
;
Spengel, Christoph
;
Steinbrenner, …
- In:
World tax journal : WTJ
14
(
2022
)
1
,
pp. 75-112
Persistent link: https://www.econbiz.de/10013345926
Saved in:
4
One directive, several transpositions : a cross-country evaluation of the national implementation of DAC6
Casi-Eberhard, Elisa
;
Chen, Xiao
;
Orlic, Mark Dinko
; …
- In:
World tax journal : WTJ
13
(
2021
)
1
,
pp. 63-81
Persistent link: https://www.econbiz.de/10013166480
Saved in:
5
Limitation of holding structures for intra-EU dividends : an end to tax avoidance?
Hjorth Bærentzen, Susi
;
Lejour, Arjan
;
Riet, Maarten van't
- In:
World tax journal : WTJ
12
(
2020
)
2
,
pp. 259-311
Persistent link: https://www.econbiz.de/10012617889
Saved in:
6
DAC 6 : an additional common EU reporting standard?
Peeters, Bart
;
Vanneste, Lars
- In:
World tax journal : WTJ
12
(
2020
)
3
,
pp. 499-564
Persistent link: https://www.econbiz.de/10012617951
Saved in:
7
Assessment of the interest barrier rule of article 4 of the EU Anti-Tax Avoidance Directive for a sample of European firms
Petutschnig, Matthias
;
Rechbauer, Martina
;
Rünger, Silke
- In:
World tax journal : WTJ
11
(
2019
)
3
,
pp. 347-378
Persistent link: https://www.econbiz.de/10012310220
Saved in:
8
Tax abuse and aggressive tax planning in the BEPS era : how EU law and the OECD are establishing a unifying conceptual framework in international tax law, despite linguistic discre...
Piantavigna, Paolo
- In:
World tax journal : WTJ
9
(
2017
)
1
,
pp. 47-98
Persistent link: https://www.econbiz.de/10011805695
Saved in:
9
Profit attribution to dependent agent permanent establishments in a post-BEPS era
Petruzzi, Raffaele
;
Holzinger, Raphael
- In:
World tax journal : WTJ
9
(
2017
)
2
,
pp. 263-300
Persistent link: https://www.econbiz.de/10011805722
Saved in:
10
Why corporate taxation should mean source taxation : a response to the OECD's actions against base erosion and profit shifting
Cavelti, Luzius U.
;
Jaag, Christian
;
Rohner, Tobias F.
- In:
World tax journal : WTJ
9
(
2017
)
3
,
pp. 352-390
Persistent link: https://www.econbiz.de/10011805737
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